JL Consultancy: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JL Consultancy
Largest movements
- Current investments -€500,000
down €500,000 (-100%), from €500,000 to €0
- Cash +€203,432
up €203,432 (+51.8%), from €392,665 to €596,097
mainly Current investments (+€500,000) and Depreciation (+€25,125)
- Tangible fixed assets +€23,015
up €23,015 (+4.8%), from €483,082 to €506,097
of which Other tangible fixed assets: +€27,599
- Reserves -€161,234
down €161,234 (-16.7%), from €962,972 to €801,738
of which Distributable reserves: -€161,234
- Tax, wage and social debts -€49,978
down €49,978 (-68.7%), from €72,727 to €22,748
- Other debts -€31,713
down €31,713 (-100%), from €31,713 to €0
- Debts after one year -€17,919
down €17,919 (-5.6%), from €322,593 to €304,674
- Financial income -€927,683
down €927,683 (-98.6%), from €940,616 to €12,933
of which Non-recurring financial income: -€925,267
- Taxes -€76,231
down €76,231 (-99.2%), from €76,834 to €603
- Depreciation -€41,501
down €41,501 (-62.3%), from €66,626 to €25,125
- Financial charges +€7,173
up €7,173 (+87.1%), from €8,240 to €15,414
- Gross operating margin +€5,492
up €5,492 (+26.5%), from €20,754 to €26,245
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,419,231 | €1,157,285 | -€261,946 | -18.5% |
| Fixed assets | 21/28 | €483,082 | €506,097 | +€23,015 | +4.8% |
| Tangible fixed assets | 22/27 | €483,082 | €506,097 | +€23,015 | +4.8% |
| Land and buildings | 22 | €426,918 | €417,275 | -€9,642 | -2.3% |
| Furniture and vehicles | 24 | €56,165 | €61,223 | +€5,058 | +9.0% |
| Other tangible fixed assets | 26 | - | €27,599 | +€27,599 | |
| Current assets | 29/58 | €936,148 | €651,188 | -€284,961 | -30.4% |
| Amounts receivable within one year | 40/41 | €38,720 | €51,230 | +€12,510 | +32.3% |
| Trade receivables | 40 | €38,720 | €40,323 | +€1,603 | +4.1% |
| Other amounts receivable | 41 | - | €10,908 | +€10,908 | |
| Current investments | 50/53 | €500,000 | €0 | -€500,000 | -100% |
| Cash at bank and in hand | 54/58 | €392,665 | €596,097 | +€203,432 | +51.8% |
| Deferred charges and accrued income | 490/1 | €4,763 | €3,860 | -€903 | -19.0% |
| Total equity and liabilities | 10/49 | €1,419,231 | €1,157,285 | -€261,946 | -18.5% |
| Equity | 10/15 | €969,172 | €807,938 | -€161,234 | -16.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €962,972 | €801,738 | -€161,234 | -16.7% |
| Tax-exempt reserves | 132 | €1,804 | €1,804 | = | 0.0% |
| Distributable reserves | 133 | €961,167 | €799,934 | -€161,234 | -16.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €450,059 | €349,347 | -€100,712 | -22.4% |
| Amounts payable after more than one year | 17 | €322,593 | €304,674 | -€17,919 | -5.6% |
| Financial debts | 170/4 | €322,593 | €304,674 | -€17,919 | -5.6% |
| Amounts payable within one year | 42/48 | €126,919 | €44,373 | -€82,546 | -65.0% |
| Current portion of amounts payable after more than one year | 42 | €17,211 | €17,919 | +€708 | +4.1% |
| Trade debts | 44 | €5,268 | €3,706 | -€1,562 | -29.7% |
| Suppliers | 440/4 | €5,268 | €3,706 | -€1,562 | -29.7% |
| Taxes, remuneration and social security | 45 | €72,727 | €22,748 | -€49,978 | -68.7% |
| Taxes | 450/3 | €72,727 | €22,748 | -€49,978 | -68.7% |
| Other amounts payable | 47/48 | €31,713 | €0 | -€31,713 | -100% |
| Accrued charges and deferred income | 492/3 | €547 | €300 | -€247 | -45.2% |
| Non-recurring operating income | 76A | €2,430 | €0 | -€2,430 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,626 | €25,125 | -€41,501 | -62.3% |
| Other operating charges | 640/8 | €5,557 | €3,797 | -€1,761 | -31.7% |
| Non-recurring operating charges | 66A | €40,314 | €3,156 | -€37,158 | -92.2% |
| Gross operating margin | 9900 | €20,754 | €26,245 | +€5,492 | +26.5% |
| Operating profit (loss) | 9901 | -€91,744 | -€5,832 | +€85,912 | +93.6% |
| Financial income | 75/76B | €940,616 | €12,933 | -€927,683 | -98.6% |
| Recurring financial income | 75 | €15,349 | €12,933 | -€2,416 | -15.7% |
| Non-recurring financial income | 76B | €925,267 | €0 | -€925,267 | -100% |
| Financial charges | 65/66B | €8,240 | €15,414 | +€7,173 | +87.1% |
| Recurring financial charges | 65 | €8,240 | €15,414 | +€7,173 | +87.1% |
| Profit (loss) for the period before taxes | 9903 | €840,632 | -€8,313 | -€848,944 | |
| Income taxes | 67/77 | €76,834 | €603 | -€76,231 | -99.2% |
| Profit (loss) for the period | 9904 | €763,797 | -€8,916 | -€772,713 | |
| Profit (loss) for the period to be appropriated | 9905 | €763,797 | -€8,916 | -€772,713 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.